US COURT OF APPEALS
                                   FOR THE FOURTH CIRCUIT
						   
JIM MAC                                     ) 
                                            )
Appellant- Petitioner                       )       NC Docket# 1:05-mc-
                                            )       Fourth CA;#06-1231
vs.                                         )
                                            )    Motion for Enlargement of time
THE UNITED STATES and                       )
CENTRAL CAROLINA BANK                       )
(SUNTRUST),                                 )
 
Appellees-Respondants

Pursuant to Federal Rules of Appellate Procedure Rule 26(b), Appellant Petitioner Jim Mac hereby files this Motion for an Enlargement of Time based on the following reasons.

1.      Appellant Mac filed on _____his Motion to Quash IRS 3rd Party Summons. On January 6, 2006 The Honorable Judge Lacy Thornburg, USDJ- WDNC dismissed the Petition sua sponte. On January 23, 2006, Judge Thornburg dismissed Mac’s Motion for Rehearing. Mac filed his Notice of Appeal on ______The fourth Circuit handed down his briefing order on February the 28, 2006. The order required Mac to file his appellant brief on March 24, 2006.

2.      Mac hereby requests that this Court extend the amount of time that Appellant has to file his Informal Brief for sixty (60) days until May 24, 2006, or at least thirty (30) days.

3.      Appellant pro se is untrained in legal matters, has never written a brief, possess limited computer skills and few resources whereas the Attorney for the IRS has much experience and the unlimited resources of the federal government at its disposal. Thus Appellant needs more time to prepare his case and write a brief. He requests a court-appointed attorney to assist him.

4.      In the case of Haines v. Kerner 404 U.S. 519 (1972), the U.S. Supreme Court has ruled that procedural rules should be relaxed for pro se litigants.  Thus Mac requests an extension of time to file his informal brief.

Certificate of Service: I do hereby certify that on this date I mailed properly a copy of this pleading to opposing counsel.

___________________________                Date:______________________                                  

JimE Mac, 603 Woodlea Court, Asheville, NC 28806